South Centre Inputs to the Intergovernmental Negotiating Committee on the UN Framework Convention on International Tax Cooperation
The Intergovernmental Negotiating Committee (INC) on the United Nations Framework Convention on International Tax Cooperation (UNFCITC) released three documents in January 2026 to inform negotiations at its Fourth Session, held in February 2026 in New York:
Co-Leads’ Concept Note (23 Jan 2026) prepared by Workstream III, presenting potential design features for dispute prevention and resolution protocol mechanisms.
The South Centre submitted inputs on the three documents on February 26 and March 6, 2026, following a call for input by the INC. The submissions are reproduced below:
The South Centre successful in elevating Global South voices in the fight against antimicrobial resistance, with support from United Kingdom’s Fleming Fund
Geneva | 5 March 2026
As the world intensifies efforts to confront antimicrobial resistance (AMR), one of the gravest global health and development threats of our time, the South Centre has supported low- and middle-income countries (LMICs) to strengthen their positions in global governance and policy processes.
A newly released impact report documents how the South Centre, with support from the United Kingdom’s Fleming Fund, has played a catalytic role between 2018 and 2025 in systematically improving Global South engagement in AMR governance, policy discourse, and civil society – led action.
Contribution to the Report of the UN Secretary-General on the implementation of General Assembly Resolution on the “Necessity of ending the economic, commercial and financial embargo imposed by the United States of America against Cuba”
South Centre
13 February 2026
The illegal blockade against Cuba is a continuing violation of the UN Charter & international law and must be lifted to allow full realisation of human rights and SDGs. See the South Centre inputs to the UN Secretary-General’s report, emphasising urgent need to end the blockade.
The webinar will present key findings from the South Centre’s Antimicrobial Resistance impact report, Elevating Global South Voices in the Fight Against Antimicrobial Resistance: The South Centre’s Impact and Lessons Learned (2018–2025), implemented with the support of the Fleming Fund (UK Department of Health and Social Care).
The discussion will be framed within the evolving global AMR landscape, particularly following the 2024 UN Political Declaration on AMR, and will reflect on how to sustain and scale Global South – led engagement in multilateral processes.
MC14 in Yaoundé: Implementation of Consensus in Ministerial Preparations
An Analytical Note on the Evolving Consensus Practices in the Lead-Up to MC14, 23 February 2026
By Vahini Naidu
This Analytical Note examines four procedural developments in the preparations for MC14 against the consensus requirements of Article IX:1 of the Marrakesh Agreement. These concern: (i) the transmission of the draft fisheries subsidies decision without a formal meeting of the negotiating body; (ii) the General Council Chair’s requirement that Members pre-secure consensus before proposed text can be considered for the Ministerial Declaration; (iii) the conduct of WTO Reform consultations outside formal WTO bodies; and (iv) the separation between the consensus-governed agenda and the non-consensus modalities that shape the Conference programme. Each development engages with one or more of the safeguards embedded in the treaty definition of consensus. The Note observes that these evolving practices, which have not been formally authorized by the membership, may have particular implications for developing countries and LDCs with limited delegation capacity.
OECD Two Pillar Solution: Designed to Prevent the Offshoring of High Tech Production to the Global South
By Abdul Muheet Chowdhary
The Organisation for Economic Co-operation and Development (OECD) Two Pillar solution is a tool of the developed countries designed to: a) prevent Multinational Enterprises (MNEs) in frontier technologies like clean energy, computing, semiconductors, etc. from offshoring production to developing countries, and b) minimize Global North MNEs’ taxable profits in developing countries. The recent exemption of the United States’ MNEs from certain aspects of the OECD Global Minimum Tax further strengthens these objectives. South Centre Member States and other developing countries should resist pressures to adopt the Two Pillar solution and make informed, evidence-based decisions, while considering the benefits of other simpler and more beneficial alternatives.
G20 Critical Minerals Deal: A Step Toward Equity or a New Extractive Frontier?
By Touba Esfahani Nejad
This paper examines the Group of Twenty (G20) Critical Minerals Framework adopted under South Africa’s Presidency and the extent to which it represents a shift toward more equitable mineral governance. It analyses the Framework’s key pillars and political commitments alongside the Johannesburg G20 Leaders’ Declaration, assessing their implications for mineral-rich developing countries, importing economies, refining hubs, and the G20 itself. The paper pays particular attention to gaps between stated ambitions and practical constraints having in view financing, technology transfer, and the policy space under the World Trade Organization (WTO) rules. It concludes by identifying the conditions under which the Framework could support real value addition and industrialization in the Global South rather than function as a supply-security tool for advanced economies.
Analysis of Intellectual Property Issues Ahead of the WTO 14th Ministerial Conference
By Nirmalya Syam, Viviana Munoz Tellez
This policy brief analyses the issues pertaining to the World Trade Organization (WTO) Agreement on Trade-Related Aspects of Intellectual Property Rights (TRIPS Agreement) that were discussed in the General Council meeting on 16-17 December 2025. Despite the strategic importance of these issues, the divergence on TRIPS issues and on the priorities for the future work of WTO among Members did not allow the General Council to decide on any of these matters. None of the issues were noted for decision in the 14th Ministerial Conference (MC14), which is scheduled to be hosted in Yaoundé, Cameroon in March 2026. This reluctance of some Members to engage substantively on intellectual property (IP) issues has become a regular dynamic in the TRIPS Council. However, the MC14 should, at the least, decide to extend the moratorium on TRIPS Non-Violation and Situation Complaints and extend the period for acceptances by Members of the Protocol Amending the TRIPS Agreement. Moreover, there is an understanding that all issues remain on the table, regardless of whether they are taken up at the Conference.
Equity, Rule-of-Law, Coordination, Inclusiveness and Action
Intervention by Carlos Correa, South Centre Executive Director
Seminar on Global Governance
24 February 2026
‘Equity, Rule-of-Law, Coordination, Inclusiveness and Action’ are essential for the preservation and further improvement of the multilateral system, which is of vital importance for developing countries and the international community as a whole.
The South Centre Executive Director made three observations concerning the themes suggested for this panel.
Strengthening the role of International Geneva under recognized principles of global governance and international solidarity, can effectively support the development efforts in the Global South and it can contribute to achieving the Sustainable Development Goals.
The South Centre expressed that it is always ready to cooperate in this endeavor.
Inputs to UN CSTD Working Group on Data Governance at All Levels
Track 3 – Considerations of Sharing the Benefits of Data
South Centre
February 2026
The South Centre submission to the United Nations Working Group on Data Governance highlights how economic and social benefits of data can accrue more equitably to the people and countries of the Global South.
Input for the Working Group on the Rights of Peasants and Other People Working in Rural Areas
Report on Peasant Territories on Land and Sea
South Centre
February 2026
The South Centre has officially submitted its inputs to the UN Working Group on the Rights of Peasants and Other People Working in Rural Areas for their upcoming thematic report on “Peasant Territorialities of Sea and Land.”
Our submission emphasises that realising the rights recognised in the UN Declaration on the Rights of Peasants (UNDROP), particularly Article 17, depends on a fundamental shift in how “territory” is legally understood and economically managed.
The South Centre focuses on:
How territory must be conceptualised as a socio-ecological space where cultural identity and sustainable production intersect, not merely as a financial asset.
The dangers of “Blue Economy” industrialisation and “Green Grabbing,” where conservation mechanisms like carbon offsets displace local communities.
How States should recognise collective tenure rights and protect agrarian reform from Investor-State Dispute Settlement (ISDS) challenges.
Climate finance must support peasant agroecology, not displace the very people who steward the land.
